国税机构不以行政区划设置阿根廷和巴西同处南美洲大陆，两国税收征管体制所循原则大体相同，即以经济区划设置税务机构，实施税收征管。税源相对集中的地方，就设置税务机构；税源极少或无税源的地方，就不设税务机构。阿根廷是效法欧洲的国家，税务总局既管理税务系统又统辖? Tax authorities do not set up administrative divisions Argentina and Brazil belong to the same continent of South America. The principle of tax collection and administration in the two countries follows roughly the same principle. That is, tax agencies are set up in economic zones and tax collection and administration is carried out. Where tax sources are relatively concentrated, tax authorities are set up; where there are few or no tax sources, tax agencies are not set. Argentina is to follow the example of the European countries, the State Administration of Taxation manages both the tax system and jurisdiction?